You lodged the T1. The truck left. Weeks pass. Then you get a letter from the CCTO: "We have not received discharge confirmation for MRN XXXXXXXX. Please respond within 28 days."
This is the moment when most avoidable debts are created.
What the CCTO is
The Central Community Transit Office sits inside HMRC and manages the end-of-movement loop for UK-lodged transits. When a TAD is generated, the clock starts — typically 8 working days for the Office of Destination to confirm arrival. If that confirmation doesn’t come in, CCTO opens the file.
The IE060 enquiry
The first letter is technically an IE060 enquiry. It’s not yet a debt demand — it’s HMRC asking the guarantee holder (usually your broker) to prove the goods reached their destination. Proof can be any of:
- The IE045 discharge message from the Office of Destination (the standard evidence).
- An IE115 alternative evidence of discharge message.
- Stamped copies of the TAD at destination.
- Commercial evidence (delivery notes signed at destination, proof-of-delivery scans).
The 28-day window is real. Missing it moves the case to the next stage.
The Right to be Heard notice
If the enquiry isn’t resolved, HMRC issues a formal Right to be Heard notice. This is the pre-debt stage. You get one more chance to submit evidence, usually with a 30-day window. At this point the file is already with a caseworker, not a back-office process.
The debt demand
If the Right to be Heard doesn’t resolve it, HMRC issues a C18 post-clearance demand for the full duty and VAT — calculated at the rates that would have applied if the goods had been imported formally. The guarantee is called. Your broker pays HMRC. Then your broker asks you.
Why discharges go missing
- The haulier forgot to present the TAD at the Office of Destination — most common cause.
- Destination office doesn’t scan the barcode — occasional technical failure.
- Route changed without an NCTS amendment — the TAD goes to the wrong destination office and is never discharged there.
- IT mismatch — the destination country’s NCTS doesn’t push the IE045 back cleanly.
What we do when we see one
When an IE060 arrives, we:
- Confirm the movement status — check our internal log and the NCTS for any message we missed.
- Contact the haulier to request stamped TAD copies and any proof-of-delivery at destination.
- Open a ticket with the destination office via NCTS if the IE045 is missing on their side.
- Submit the evidence bundle within the 28-day window.
Most enquiries close at this stage. A minority move to Right to be Heard. A very small minority reach debt demand — almost always because the movement actually did go wrong (hijacked truck, goods diverted, wrong destination).
How to avoid the situation
- Use an Authorised Consignor / Consignee arrangement at destination where possible — discharge is automatic.
- Insist the haulier presents the TAD and collects a stamped copy.
- Confirm discharge yourself within 5 working days of arrival, not 28.
- Use a broker who monitors open movements proactively rather than reactively.